https://hdl.handle.net/10419/55676 2026-10-24T04:56:27Z https://hdl.handle.net/10419/341393 Title: Nachhaltigkeit als institutioneller Druck: Eine vergleichende Fallstudie strategischer Organisationsantworten Authors: Rockstroh, Theresa Abstract: Die Integration von Nachhaltigkeit in Unternehmen hat stark an Bedeutung gewonnen. Steigende regulatorische Anforderungen und gesellschaftliche Erwartungen rahmen den organisationalen Umgang mit Nachhaltigkeit institutionell ein und stellen Unternehmen vor die Frage, wie sie strategisch reagieren, um ihre Legitimität gegenüber Stakeholdern zu sichern. In einer longitudinalen Multiple-Case-Study von 2017 bis 2024 wurde untersucht, wie die drei deutschen Großunternehmen E.ON SE, Volkswagen AG und Allianz SE auf Nachhaltigkeit als institutionellen Druck reagieren, mit dem Ziel den Forschungsstand um eine aktuelle zeitliche und kontextspezifische Perspektive zu erweitern. Die Analyse orientiert sich an der Typologie strategischer Reaktionen nach Oliver (1991) und prüft, welche Reaktionen rekonstruierbar sind und ob sich neue Ausprägungen erkennen lassen. Die Ergebnisse zeigen, dass mehrere Strategien nach Oliver identifiziert werden können, insbesondere Erduldung und Manipulation. Die strategischen Gesamtbilder sind dabei vielschichtig und zeitlich stabil, wobei die Grenzen zwischen den strategischen Reaktionen teilweise unscharf und fließend sind. Zudem wird eine Verfeinerung der Taktik Befolgen vorgeschlagen, da eine hohe konforme Haltung gegenüber Nachhaltigkeit kommuniziert wird. Zukünftige Forschung kann weitere Großunternehmen verschiedener Branchen sowie andere Unternehmensgrößen einbeziehen, um die Ergebnisse zu prüfen und potenziell erweitern zu können. 2026-01-01T00:00:00Z https://hdl.handle.net/10419/343988 Title: Why services are not immaterial goods: Additional comments on a long-standing debate Authors: Richter, Magnus Abstract: The article illustrates that services are not immaterial goods. The widespread understanding of services as immaterial goods is based on the ontological misconception of describing services with the help of object characteristics. It is shown that the core characteristics of true immaterial goods, nonrivalry and quasi-arbitrary copyability, do actually not apply to services, neither from a process-oriented nor an output-oriented perspective. 2026-01-01T00:00:00Z https://hdl.handle.net/10419/330174 Title: Life cycle assessment practices for PV technologies: Systematic literature review Authors: Patel, Zeena Abstract: In response to the growing importance of sustainability in solar energy development, this study addresses critical gaps in the application of Life Cycle Assessment (LCA) to photovoltaic (PV) technologies. A systematic review of 48 recent LCA studies across first-, second-, and third-generation PV systems was conducted to evaluate current practices, identify methodological inconsistencies, and highlight emerging trends. Despite increasing research interest and technological diversification, substantial variability exists in the definition of functional units, system boundaries, and impact categories, which hinders comparability and reproducibility. The widespread reliance on secondary databases and the limited use of primary, site-specific data further constrains the accuracy of environmental impact assessments. Additionally, the underutilization of Life Cycle Costing (LCC) and inconsistent application of sensitivity analyses reveal significant gaps in comprehensive sustainability evaluation. To advance the field, this study proposes standardization of LCA methodologies, improved data transparency, and expansion of impact categories beyond global warming potential to include toxicity and resource depletion. These measures are essential for enhancing the robustness, reliability, and policy relevance of PV LCA studies, thereby supporting sustainable innovation and deployment in the solar energy sector. 2025-01-01T00:00:00Z https://hdl.handle.net/10419/335870 Title: Bridging long-term vision and entrepreneurial orientation: The role of learning orientation and willingness to change in family firms Authors: Kaur, Karamjit Abstract: Family firms play a crucial role in fostering innovation and ensuring long-term competitiveness; nonetheless, their entrepreneurial behavior varies considerably. Drawing on stewardship theory, this study examines the impact of long-term orientation (LTO) on entrepreneurial orientation (EO) in family firms through two cultural mechanisms: learning orientation (LO) and willingness to change. Using secondary data from 208 German family firms, the analysis was conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4 to test both direct and mediated relationships among LTO, EO, LO, and willingness to change. The results indicate that LTO has no direct effect on EO, and LO does not mediate this relationship. In contrast, willingness to change significantly mediates the relationship between LTO and EO. Among the control variables, firm age and generational involvement show negative associations with EO, whereas CEO tenure has no significant effect. The study advances existing knowledge by clarifying how LTO shapes family firms' EO and by emphasizing adaptability as a behavioral mechanism linking continuity with renewal. Practically, it emphasizes how family firms must foster adaptability in order to maintain continuity while pursuing innovation. 2025-01-01T00:00:00Z